Special Funds

Auxiliary Programs

Auxiliary organizations are separate legal entities authorized in the Education Code to provide
essential services to students and employees. They operate in association with campuses
pursuant to special written agreements, and are authorized to perform specific functions that
contribute to the educational mission of the campus.

CSU auxiliary organizations have been in existence for many decades as a necessary
supplement to state supported instructional and administrative activities. The first organization,
the Fresno State College Association, was established in 1922. Student associations have
operated at San Jose, San Diego, San Luis Obispo, Chico, Fresno, and other campuses since the
early 1920s. The growth of auxiliary organizations has paralleled the growth in size and
complexity of the CSU.

These organizations are subject to applicable state and federal laws and regulations. In
addition, they operate within the policies established by the CSU Board of Trustees, the
chancellor, and the campuses. As of the beginning of the 2009 fall term, there were 88 auxiliary
organizations, with one to six per campus, and two systemwide auxiliary organizations. Most of
these organizations can be grouped into five major functional categories:

Associated Student Body Organizations: These are student-run organizations that
operate such extra-curricular activities as student government, student newspapers,
athletics, cultural programs, and many other student activities related to the overall
educational mission of the campus.

Special Educational Projects: These organizations administer projects that have a direct
relationship to the educational process of the campuses and are funded by numerous
sources. Major sources of support come from federal, state, and private grants and
contracts. Projects are designed to meet the needs of the program sponsor and campus
programs.

Student Union Operations: Student union fees collected by the campus are deposited in
the Dormitory Revenue Fund Union account to pay for the principal, interest, and other
costs of the building. Any surpluses remaining from the student union fees after the
bond and other costs are met may become available to the student union auxiliary
organization to pay operating expenses.

Development Activities: These organizations primarily administer programs related to
the management of gifts, bequests, devices, endowments, trusts, and similar funds, as
well as programs related to public relations, fund-raising, fund management, and similar
development programs.

The auxiliary organizations must be self-supporting. They do not receive funding from General
Fund sources. They derive revenue from various non-state sources such as contractual
arrangements (e.g., federal government), general assessments (e.g., student body fees), and
commercial operations (e.g., bookstores). Pursuant to existing laws and policies, the materials,
facilities, and services provided by the campus to these separate entities are paid for by the
auxiliary organization. Revenue in excess of expenditures for a given period is used to establish
working capital and reserves, and to pay for capital expenditures or special campus programs.

All auxiliary organization financial activity is reported yearly. Financial reports are audited
annually and later incorporated in the systemwide CSU audited financial statements.

2008/09 Auxiliary Organization Financial Information*

Federal Sources

$303,117,000

Other Sources
(foundations & auxiliary organizations)

$1,048,830,000

*The above figures are based on information reported in the CSU Financial
Information Reporting System (FIRMS). The 2008/09 audited financial reports will be available in 2010.